(40 ILCS 5/21-105.2)
(from Ch. 108 1/2, par. 21-105.2)
Mandatory Social Security Coverage.
Beginning July 1,
1991, the State and all political subdivisions that have any employees who
are subject to mandatory Social Security coverage shall report the wages of
those employees on their quarterly wage reports to the IRS, and shall make
the appropriate FICA contributions as required by law with respect to those
employees. Such employees may be added to the appropriate coverage groups
in accordance with the modification procedures provided in this Article.
(Source: P.A. 87-11.)